This depends on the court's judgment. If the enterprise is an individual and the false VAT invoice is issued by an enterprise legal person, then the tax will be paid by the enterprise legal person. Finally, it depends on the nature of the enterprise, and the final judgment is subject to the court's judgment. If the court decides that the enterprise should pay the tax, it should be paid by the enterprise. If the individual decides to pay the tax, it will be borne by the individual.